Conceptual Framework

Introduction: The revised Conceptual Framework for Financial Reporting (Conceptual Framework), a comprehensive set of financial reporting concepts, was published in March 2018 by the International Accounting Standards Board (Board).

It sets out:

the objective of financial reporting
the qualitative characteristics of useful financial information
A description of the reporting entities and its boundaries
Asset, liability, equity, income and expense definitions
Asset and liability inclusion requirements in the financial statements (recognition) and guidance on when to withdraw them
Bases of measurement and guidance on when to use them
concepts and guidance on presentation and disclosure

This Project Summary summarizes:

why the Board revised the Conceptual Framework
the main changes from the previous Conceptual Framework
In each chapter of the Conceptual Framework, the main concepts and guidance provided

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Purpose of Conceptual Framework

To assist the Board establish IFRS guidelines based on consistent principles, resulting in financial information that is useful to investors, lenders and other creditors.
To assist financial report preparers in establishing consistent accounting policies for transactions or other events where no Standard exists or a Standard requires accounting policies to be chosen
To assist all parties in the understanding and interpretation of standards

Status of Conceptual framework

It offers concepts and guidelines that support the Board's decisions when establishing standards
Not a Standard
Does not override any Requirement in a Standard

Effective date of Conceptual Framework

For preparers who established an accounting policy based on the Conceptual Framework, the annual periods beginning on or after 1 January 2020
The Board and IFRS Interpretations Committee is Immediately responsible for the Conceptual Framework

Approach to Conceptual Framework

In revising the Conceptual Framework, the Board sought a compromise between presenting high-level concepts and providing the Board and others with sufficient knowledge for the Conceptual Framework to be useful.

The Conceptual Framework is used by the Board as a practical instrument to help it establish standards.

Therefore the Conceptual Framework includes concepts that help the Board to establish standards and also discusses the factors that the Board has to take into consideration when making major decisions when there is no single answer to the application of the concepts.

SBR - Conceptual Framework

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